Exception to Catch-Up Contribution Regulations

[Guest pcjackson]

An Actuary I know in CA says that he seems to remember an interview or something by Jim Hutchinson that said that the Service was allowing an exception to the Universal Availability that would permit the exclusion of "catch-up contribution eligible" participant that reside in nonconforming states, from the group of participants permitted to make catch-up contributions.

However, he cannot remember where or when he heard/saw it. I have not been able to verify his information.

Has anyone else heard of such an exclusion?

Also, how are your various firms, that have employees in both conforming & nonconforming states, handling the catch-up contributions?

Thanks

pcjackson